قياس درجة كفاءة المراقب المهنية في دوائر القطاع العام في الأردن بما يتوافق مع معايير الرقابة المالية لسنة (2011)‎ : دراسة ميدانية

الملخص EN

This study aims at measuring the capability and efficiency of the financial supervisor in the public sector in Jordan in accordance with the financial standards for the year (2011).

To achieve the objectives of the study, a comprehensive survey was conducted for specific public sector departments whose budgets are included within the Annual Government Budget law, No.

(3) for the year 2011, and within the budgets of the government units law No.

(12) for the year 2011.

A total of (67) departments were surveyed, where (53) financial supervisors, were located in these departments till 31/12/2011.

For the purpose of collecting the needed and necessary data and in order to achieve the study goals a total of (53) questionnaires were distributed for all heads of observation units and the financial supervisors.

(37) of questionnaires were adopted for analysis and study (i.e 69.8%) of the distributed questionnaires.

Descriptive Statistic measures, One Way ANOVA and (One Sample T-test) for each sample were used for testing the study questions and verifying its hypotheses.

The study concluded that the proficiency of the financial supervisor was moderately satisfactory to perform the tasks entrusted to them in the public sector departments in Jordan in accordance with the of financial control standards.

In light of the results of the study, the researcher suggested several recommendations that may contribute to solving problems related to improving profitional qualifications of the financial supervisor, which may have hindered him from performing their duties efficiently and appropriatly.